Division of Revenue Act, 2014 (Act No. 10 of 2014) PDF
Preview Division of Revenue Act, 2014 (Act No. 10 of 2014)
Government Gazette REPUBLIC OF SOUTH AFRICA RIPHABLIKI YA AFRIKA DZONGA Cape Town, No. 37595 Vol. 586 26 April 2014 Kaapstad, THE PRESIDENCY HOFISI YA PRESIDENTE No. 322 26 April 2014 No. 322 26 April 2014 It is hereby notified that the President Hi mi tivisa leswaku Presidente u phablixiweke hasassentedtothefollowingAct,which amukerilenawuIowuwu is hereby published for general kuandzisavutivibyan’wina:— information:— Act No. 10 of 2014: Division of No 10 of 2014: Nawu wa ku aviwa ka RevenueAct,2014 MaliyaTiko,2014 9 771682 584003 37595 2 No. 37595 GOVERNMENT GAZETTE, 26 April 2014 Act No. 10 of 2014 Division of Revenue Act, 2014 (English text signed by the President) (Assented to 25 April 2014) ACT To provide for the equitable division of revenue raised nationally among the national,provincialandlocalspheresofgovernmentforthe2014/15financialyear, thedeterminationofeachprovince’sequitableshareandallocationstoprovinces, local government and municipalities from national government’s share and the responsibilitiesofallthreespherespursuanttosuchdivisionandallocations;and toprovideformattersconnectedtherewith. PREAMBLE WHEREASsection214(1)oftheConstitutionoftheRepublicofSouthAfrica,1996, requiresanActofParliamenttoprovidefor— (a) the equitable division of revenue raised nationally among the national, provincialandlocalspheresofgovernment; (b) thedeterminationofeachprovince’sequitableshareoftheprovincialshareof thatrevenue;and (c) any other allocations to provinces, local government or municipalities from thenationalgovernment’sshareofthatrevenue,andanyconditionsonwhich thoseallocationsmaybemade; WHEREAS section 7(3) of the Money Bills Amendment Procedure and Related Matters Act, 2009 (Act No. 9 of 2009), requires the introduction of the Division of RevenueBillatthesametimeastheAppropriationBillisintroduced, BEITTHEREFOREENACTEDbytheParliamentoftheRepublicofSouthAfrica, asfollows:— ARRANGEMENTOFPROVISIONSOFACT Sections CHAPTER1 5 INTERPRETATIONANDOBJECTSOFACT 1. Interpretation 2. ObjectsofAct CHAPTER2 EQUITABLESHAREALLOCATIONS 10 3. Equitabledivisionofrevenueraisednationallyamongspheresofgovernment 4. Equitabledivisionofprovincialshareamongprovinces GOVERNMENT GAZETTE, 26 April 2014 No. 37595 3 Nawu wa ku aviwa ka Mali ya Tiko, 2014 No 10 of 2014 (English text signed by the President) (Assented to 25 April 2014) NAWUMBISI Ku lulamisela ku aviwa ko ringana ka mali ya tiko leyi hlengeletiweke etikweni hinkwaroexikarhikamfumowarixaka,xifundzankulu,naswiyengeswamfumo wa muganga eka lembe ximali ra 2014/15, ku vekiwa ka nkavelo wo ringana wa xifundzankuluxin’wananaxin’wananamaaveloyaswifundzankulu,mfumowa muganga na timasipala ku suka eka nkavelo wo ringana wa rixaka na vutihlamuleri bya swiyenge hinkwaswo swinharhu leswi landzelaka ku aviwa kolokonamaavelo;nakululamiselatimhakaletifambelanakanaswona. MANGHENELO TANIHILESWIxiyengexa214(1)xaVumbiwaraRiphablikiraAfrika-Dzonga,1996, xilavakaNawuwaPalamendekululamisela— (a) ku aviwa ko ringana ka mali ya tiko leyi hlengeletiweke etikweni hinkwaro exikarhi ka mfumo wa rixaka, xifundzankulu na swiyenge swa mfumo wa muganga; (b) ku kumiwa ka nkavelo lowu ringanaka wa xifundzankulu xin’wana na xin’wanawatimalitoletotamfumo;na (c) maavelowahikumbewahiekaswifundzankulu,mfumowamugangakumbe timasipalakusukaekankavelowamfumowarixakawatimalitoletotatiko naswipimeloswihikumbeswihileswimaavelowolawoyangahaendliwaka ehansikaswona; TANIHILESWI xiyenge xa 7(3) xa Money Bills Amendment Procedure and Related Matters Act, 2009 (Nawu wa No. 9 wa 2009), wu lavaka leswaku Nawumbisi wa ku AviwakaMaliyaTikowutivisiwahikarhiwun’wenaNawumbisiwaNkavelo, HIKWALAHOKEAWUpasisiwihiPalamendeyaRiphablikiraAfrika-Dzongahi ndlelaleyilandzelaka:— MAVEKETELELOYAKULULAMISELAKANAWU Swiyenge KAVANYISAKA1 5 MAHLAMUSELELONASWIKONGOMELOSWANAWU 1. Mahlamuselelo 2. SwikongomeloswaNawu KAVANYISAKA2 MAAVELOYORINGANAYAMIKAVELO 10 3. Ku aviwa ko ringana ka mali ya tiko leyi hlengeletiweke etikweni hinkwaro exikarhikaswiyengeswamfumo 4. Kuaviwakoringanakankavelowaxifundzankuluexikarhikaswifundzankulu 4 No. 37595 GOVERNMENT GAZETTE, 26 April 2014 Act No. 10 of 2014 Division of Revenue Act, 2014 4 5. Equitabledivisionoflocalgovernmentshareamongmunicipalities 6. Shortfallsandexcessrevenue CHAPTER3 CONDITIONALALLOCATIONSTOPROVINCESANDMUNICIPALITIES Part1 5 Conditionalallocations 7. Conditionalallocationstoprovinces 8. Conditionalallocationstomunicipalities Part2 DutiesofaccountingofficersinrespectofSchedule4to7allocations 10 9. DutiesoftransferringnationalofficerinrespectofSchedule4allocations 10. DutiesoftransferringnationalofficerinrespectofSchedule5or6allocations 11. DutiesofreceivingofficerinrespectofSchedule4allocations 12. DutiesofreceivingofficerinrespectofSchedule5or7allocations 13. Dutiesofreceivingofficerinrespectofinfrastructureconditionalallocationsto 15 provinces 14. Dutiesofreceivingofficerinrespectofinfrastructureconditionalallocationsto metropolitanmunicipalities 15. Dutiesinrespectofannualfinancialstatementsandannualreportsfor2014/15 Part3 20 MattersrelatingtoSchedule4to7allocations 16. Publicationofallocationsandframeworks 17. Expenditureintermsofpurposeandsubjecttoconditions 18. Withholdingofallocations 19. Stoppingofallocations 25 20. Reallocationoffunds 21. Conversionofallocations 22. Unspentconditionalallocations CHAPTER4 MATTERSRELATINGTOALLALLOCATIONS 30 23. Paymentschedule 24. Amendmentofpaymentschedule 25. Transfersmadeinerrororfraudulently 26. NewallocationsduringfinancialyearandSchedule7allocations 27. Preparationsfor2015/16financialyearand2016/17financialyear 35 28. Transfers before commencement of Division of Revenue Act for 2015/16 financialyear CHAPTER5 DUTIESANDPOWERSOFMUNICIPALITIES,PROVINCIALTREASURIES ANDNATIONALTREASURY 40 29. Dutiesofmunicipalities GOVERNMENT GAZETTE, 26 April 2014 No. 37595 5 Nawu wa ku aviwa ka Mali ya Tiko, 2014 No 10 of 2014 5 5. Ku aviwa ko ringana ka nkavelo wa mfumo wa muganga exikarhi ka timasipala 6. Kukayivela,maliyatikoleyihundzakampimo KAVANYISAKA3 MAAVELO LAWAYANGANASWIPIMELO EKASWIFUNDZANKULU NA 5 TIMASIPALA Xiphemuxa1 Maavelolawayanganaswipimelo 7. Maavelolawayanganaswipimeloekaswifundzankulu 8. Maavelolawayanganaswipimeloekatimasipala 10 Xiphemuxa2 MitirhoyavatirivatiakhawuntimayelananamaaveloyaXeduluya4kufikaeka7 9. MitirhoyavatirhivohundziselavarixakamayelananamaaveloyaXeduluya 4 10. MitirhoyavatirhivohundziselavarixakamayelananamaaveloyaXeduluya 15 5kumbe6 11. MitirhoyavatirhivoamukelamayelananamaaveloyaXeduluya4 12. MitirhoyavatirhivoamukelamayelananamaaveloyaXeduluya5kumbe7 13. Mitirho ya vatirhi vo amukela mayelana na maavelo ya switirhisiwa lawa ya ngaswipimeloekaswifundzankulu 20 14. Mitirhoyamutirhiwoamukelamayelananamaaveloyaswitirhisiwalawaya nganaswipimeloekatimasipalatalemadorobeni 15. Mitirho mayelana na switatimende swa timali swa lembe na swiviko swa lembeswa2014/15 Xiphemuxa3 25 TimhakaletifambelanakanamaaveloyaXeduluya4kufikaeka7 16. Kuhangalasiwakamaavelonamarimba 17. Kutirhisamalihikulandzaxikongomelonakuyahiswipimelo 18. Kukhomeleriwakamaavelo 19. Kuyimisiwakamaavelo 30 20. Kuaviwakatimalinakambe 21. Kucinciwakamaavelo 22. Maavelolawayanganaswipimelolawamaliyawonayingatirhisiwangiki KAVANYISAKA4 TIMHAKALETIFAMBELANAKANAMAAVELO 35 23. Xeduluyamahakelelo 24. KucinciwakaXeduluyamahakelelo 25. Kuhundziseriwakamalilokuendliwekehixihoxokumbehivuxisi 26. MaavelolamantshwaekalembeximalinamaaveloyaXeduluya7 27. Kululamiselalembeximalira2015/16nalembeximalira2016/17 40 28. KuhundziseriwakamalilokokungasisungulaDivisionofRevenueActswa lembeximalira2015/16 KAVANYISAKA5 MITIRHO NAMATIMBAYATIMASIPALA, VUTAMERI BYATIMALI BYA SWIFUNDZANKULUNAVUTAMERIBYATIMALIBYARIXAKA 45 29. Mitirhoyatimasipala 6 No. 37595 GOVERNMENT GAZETTE, 26 April 2014 Act No. 10 of 2014 Division of Revenue Act, 2014 6 30. Dutiesandpowersofprovincialtreasuries 31. DutiesandpowersofNationalTreasury CHAPTER6 GENERAL 32. Allocationsbypublicentitiestoprovincesormunicipalities 5 33. Liabilityforcostsincurredinviolationofprinciplesofcooperativegovernance andintergovernmentalrelations 34. Irregularexpenditure 35. Financialmisconduct 36. Delegationsandassignments 10 37. Exemptions 38. Regulations 39. Repealoflaws 40. Shorttitleandcommencement SCHEDULE1 15 Equitabledivisionofrevenueraisednationallyamongthethreespheresofgovernment SCHEDULE2 Determination of each province’s equitable share of the provincial sphere’s share of revenueraisednationally(asadirectchargeagainsttheNationalRevenueFund) SCHEDULE3 20 Determinationofeachmunicipality’sequitableshareofthelocalgovernmentsphere’s shareofrevenueraisednationally SCHEDULE4 PartA Allocationstoprovincestosupplementthefundingofprogrammesorfunctionsfunded 25 fromprovincialbudgets PartB Allocations to municipalities to supplement the funding of programmes or functions fundedfrommunicipalbudgets SCHEDULE5 30 PartA Specificpurposeallocationstoprovinces PartB Specificpurposeallocationstomunicipalities SCHEDULE6 35 PartA Allocations-in-kindtoprovincesfordesignatedspecialprogrammes GOVERNMENT GAZETTE, 26 April 2014 No. 37595 7 Nawu wa ku aviwa ka Mali ya Tiko, 2014 No 10 of 2014 7 30. Mitirhonamatimbayavutameribyatimalibyaswifundzankulu 31. MitirhonamatimbayaVutameribyatimalibyaRixaka KAVANYISAKA6 SWIN’WANANASWIN’WANA 32. Maavelohimavandlayamaninamaniekaswifundzankulukumbetimasipala 5 33. Vutihlamuleri bya ku durheriwa loku veke kona hi ku tluriwa ka misinya ya mafumeleyotirhisananavuxakabyalendzenikamfumo 34. Kutirhisiwakamalikokakungafanelanga 35. Matikhomeleyobihaekaswatimali 36. Kurhumelamatimbanamitirho 10 37. Kungakatsiwi 38. Swinawana 39. Kuherisiwakamilawu 40. Nhlokomhakayokomanakusungulakutirha XEDULUYA1 15 Kuaviwakoringanakamaliyatikoleyihlengeletiwekeetikwenihinkwaroexikarhika swiyengeswinharhuswamfumo XEDULUYA2 Kupimiwakankaveloworinganawaxifundzankuluxin’wananaxin’wanawankavelo wa xiyenge xa xifundzankulu wa mali leyi hlengeletiweke etikweni hinkwaro (tanihi 20 chajiyokongomaehenhlakaNkwamawaMaliyaTikowaRixaka) XEDULUYA3 Kupimiwakankaveloworinganawamasipalawun’wananawun’wanawankavelowa xiyengexamfumowamugangawamaliyatikoleyihlengeletiwekeetikwenihinkwaro XEDULUYA4 25 XiphemuxaA Maavelo eka swifundzankulu ku engetelela ku hakelela minongonoko kumbe mitirho leyihakeleriwakakusukaekamipimanyetoyaxifundzankulu XiphemuxaB Maavelo eka timasipala ku engetelela ku hakelela minongonoko kumbe mitirho leyi 30 hakeleriwakakusukaekamipimanyetoyamasipala XEDULUYA5 XiphemuxaA Maaveloyaswikongomeloswohlawulekaekaswifundzankulu XiphemuxaB 35 Maaveloyaswikongomeloswohlawulekaekatimasipala XEDULUYA6 XiphemuxaA Maaveloyamuxakawokarhiekaswifundzankuluyaminongonokoleyihlawuriweke 8 No. 37595 GOVERNMENT GAZETTE, 26 April 2014 Act No. 10 of 2014 Division of Revenue Act, 2014 8 PartB Allocations-in-kindtomunicipalitiesfordesignatedspecialprogrammes SCHEDULE7 PartA Allocationstoprovincesforimmediatedisasterresponse 5 PartB Allocationstomunicipalitiesforimmediatedisasterresponse CHAPTER1 INTERPRETATIONANDOBJECTSOFACT Interpretation 10 1. (1) In thisAct, unless the context indicates otherwise, any word or expression to which a meaning has been assigned in the Public Finance Management Act or the Municipal Finance Management Act has the meaning assigned to it in the Act in question,and— ‘‘accreditation’’meansaccreditationofamunicipality,intermsofsection10(2)of 15 the Housing Act, 1997 (Act No. 107 of 1997), to administer national housing programmes, read with Part 3 of the National Housing Code, 2009 (Financial Interventions:AccreditationofMunicipalities); ‘‘allocation’’ means the equitable share allocation to the national sphere of governmentinSchedule1,aprovinceinSchedule2oramunicipalityinSchedule 20 3,oraconditionalallocation; ‘‘category A, B or C municipality’’means a category A, B or C municipality envisagedinsection155(1)oftheConstitution; ‘‘conditionalallocation’’meansanallocationtoaprovinceormunicipalityfrom thenationalgovernment’sshareofrevenueraisednationally,envisagedinsection 25 214(1)(c)oftheConstitution,assetoutinSchedule4,5,6or7; ‘‘Constitution’’meanstheConstitutionoftheRepublicofSouthAfrica,1996; ‘‘corporation for public deposits account’’ means a bank account of the Provincial Revenue Fund held with the Corporation for Public Deposits, establishedbytheCorporationforPublicDepositsAct,1984(ActNo.46of1984); 30 ‘‘Education Infrastructure Grant’’ means the Education Infrastructure Grant referredtoinPartAofSchedule4; ‘‘financialyear’’means,inrelationto— (a) anationalorprovincialdepartment,theyearending31March;or (b) amunicipality,theyearending30June; 35 ‘‘framework’’ means the conditions and other information in respect of a conditionalallocationpublishedintermsofsection16or26; ‘‘HealthFacilityRevitalisationGrant’’meanstheHealthFacilityRevitalisation GrantreferredtoinPartAofSchedule5; ‘‘Human Settlements Development Grant’’ means the Human Settlements 40 DevelopmentGrantreferredtoinPartAofSchedule5; ‘‘IntegratedCityDevelopmentGrant’’meanstheIntegratedCityDevelopment GrantreferredtoinPartBofSchedule4; ‘‘IntegratedNationalElectrificationProgrammeGrant’’meanstheIntegrated National Electrification Programme Grant referred to in Part B of Schedule 5 or 45 PartBofSchedule6; ‘‘legislation’’ means national legislation or provincial legislation as defined in section239oftheConstitution; GOVERNMENT GAZETTE, 26 April 2014 No. 37595 9 Nawu wa ku aviwa ka Mali ya Tiko, 2014 No 10 of 2014 9 XiphemuxaB Maaveloyamuxakawokarhiekatimasipalayaminongonokoleyihlawuriweke XEDULUYA7 XiphemuxaA Maaveloyalekaswifundzankulukuhlamulahixihatlaekakhombo 5 XiphemuxaB Maaveloyalekatimasipalakuhlamulahixihatlaekakhombo KAVANYISAKA1 MATWISISELONASWIKONGOMELOSWANAWU Matwisiselo 10 1. (1) Eka Nawu lowu, handlekaloko xiyimo xi hlamusela hi ndlela yin’wana, rito rin’wananarin’wanakumbenhlamuseloleyinyikiwekeekaPublicFinanceManage- mentActkumbeMunicipalFinanceManagementActrinanhlamuseloleyirinyikiweke yonaekaNawulowuvuriwaka,naswona— ‘‘kutiyisisa’’swivulakutiyisisiwakamasipala,hikulandzaxiyengexa10(2)xa 15 HousingAct,1997(NawuwaNo.107wa1997),kulawulaminongonokoyatindlu ya rixaka, ri hlayiwa na Xiphemu xa 3 xa Khodi ya Tindlu ya Rixaka, 2009 (ku NghenelelaekaswaTimali:KutiyisisiwakaTimasipala); ‘‘avelo’’swivulaavelorankaveloworinganaekaxiyengerixakaxamfumoeka Xedulu ya 1, xifundzankulu eka Xedulu ya 2 kumbe masipala eka Xedulu ya 3, 20 kumbeaveloleringanaswipimelo; ‘‘masipala wa nkhetekanyo wa A, B kumbe C’’ swi vula masipala wa nkhetekanyo wa A, B kumbe C lowu langutisiweke eka xiyenge xa 155(1) xa Vumbiwa; ‘‘aveloleringanaswipimelo’’swivulaaveloekaxifundzankulukumbemasipala 25 ku suka eka nkavelo wa mfumo wa rixaka wa mali ya tiko leyi hlengeletiweke etikweni hinkwaro, leswi langutisiweke eka xiyenge xa 214(1)(c) xa Vumbiwa tanihilahaswingaandlariwaekaXeduluya4,5,6kumbe7; ‘‘Vumbiwa’’swivulaVumbiwaraRiphablikiraAfrika-Dzonga,1996; ‘‘nhlanganelowaakhawuntiyatidipozititamfumo’’swivulaakhawuntiyale 30 bangiyaNkwamawaXifundzankuluwaMaliyaTikoleyingaekanhlanganelowa Tidipoziti ta Mfumo, leyi sunguriweke hi Corporation for Public Deposits Act, 1984(NawuwaNo.46wa1984); ‘‘Nyiko ya Switirhisiwa swa Dyondzo’’ swi vula Nyiko ya Switirhisiwa swa DyondzoleyivuriwekeekaXiphemuxaAxaxeduluya4; 35 ‘‘lembeximali’’swivula,himayelanana— (a) ndzawulo ya rixaka kumbe ya xifundzankulu, lembe leri helaka hi 31 Nyenyankulu;kumbe (b) Masipala,lembelerihelakahi30Khotavuxika; ‘‘rimba’’swivulaswipimelonamahunguman’wanamayelananaaveloleringa 40 naswipimeloleswihangalasiwekehikulandzaxiyengexa16kumbe26; ‘‘Nyiko ya Mpfuxeto wo Vevukisa Rihanyo’’swi vula Nyiko ya Mpfuxeto wo VevukisaRihanyoleyivuriwekeekaXiphemuxaAxaXeduluya5; ‘‘Nyiko ya Nhluvukiso wa Vutshamiso bya Vanhu’’ swi vula Nyiko ya Switirhisiwa swa Vutshamiso bya vanhu leyi vuriweke eka Xiphemu xa A xa 45 Xeduluya5; ‘‘NyikoyaNhluvukisowaMadorobaleyiHlanganisiweke’’swivulaNyikoya NhluvukisowaMadorobaleyivuriwekeekaXiphemuxaBxaXeduluya4; ‘‘Nongonoko wo Nghenisa Gezi wa Rixaka lowu Hlanganisiweke’’ swi vula Nongonoko wo Nghenisa Gezi wa Rixaka lowu hlanganisiweke lowu vuriweke 50 ekaXiphemuxaBxaXeduluya5kumbeXiphemuxaBxaXeduluya6; 10 No. 37595 GOVERNMENT GAZETTE, 26 April 2014 Act No. 10 of 2014 Division of Revenue Act, 2014 10 ‘‘leveloneaccreditation’’meansaccreditationtorenderbeneficiarymanagement, subsidybudgetplanningandallocation,andpriorityprogrammemanagementand administration,ofnationalhousingprogrammes; ‘‘level three accreditation’’ means an executive assignment to administer all aspects,includingfinancialadministration,ofnationalhousingprogrammes; 5 ‘‘level two accreditation’’ means accreditation to render full programme management and administration of all housing instruments and national housing programmesinadditiontotheresponsibilitiesunderaleveloneaccreditation; ‘‘mediumtermexpenditureframework’’meansabudgetingframeworkapplied bytheNationalTreasurywhich— 10 (a) translatesgovernmentpoliciesandplansintoamulti-yearspendingplan;and (b) promotestransparency,accountabilityandeffectivepublicfinancialmanage- ment; ‘‘metropolitan municipality’’ means a metropolitan municipality as defined in section1oftheMunicipalStructuresAct; 15 ‘‘MunicipalFinanceManagementAct’’meanstheLocalGovernment:Munici- palFinanceManagementAct,2003(ActNo.56of2003); ‘‘MunicipalStructuresAct’’meanstheLocalGovernment:MunicipalStructures Act,1998(ActNo.117of1998); ‘‘MunicipalSystemsAct’’meanstheLocalGovernment:MunicipalSystemsAct, 20 2000(ActNo.32of2000); ‘‘NeighbourhoodDevelopmentPartnershipGrant’’meanstheNeighbourhood Development Partnership Grant referred to in Part B of Schedule 5 or Part B of Schedule6; ‘‘organ of state’’ means an organ of state as defined in section 239 of the 25 Constitution; ‘‘overpayment’’ means the transfer of more than the allocated amount of an allocation or the transfer of an allocation not in accordance with a payment schedule; ‘‘paymentschedule’’meansaschedulewhichsetsout— 30 (a) theamountofeachtransferofanequitableshareoranyconditionalallocation in terms of this Act to be transferred to a province or municipality in the 2014/15financialyear; (b) thedateonwhicheachtransfermustbepaid;and (c) towhom,andtowhichbankaccount,eachtransfermustbepaid; 35 ‘‘prescribe’’meansprescribebyregulationintermsofsection38; ‘‘primarybankaccount’’inrelationto— (a) aprovince,meansabankaccountoftheProvincialRevenueFund,envisaged in section 21(2) of the Public Finance Management Act and which the accounting officer of the provincial treasury has certified to the National 40 Treasury;or (b) amunicipality,meansthebankaccountofthemunicipalityasdeterminedin termsofsection8oftheMunicipalFinanceManagementAct; ‘‘Provincial Roads Maintenance Grant’’means the Provincial Roads Mainte- nanceGrantreferredtoinPartAofSchedule4; 45 ‘‘PublicFinanceManagementAct’’meansthePublicFinanceManagementAct, 1999(ActNo.1of1999); ‘‘PublicTransportInfrastructureGrant’’meansthePublicTransportInfrastruc- tureGrantreferredtoinPartBofSchedule5; ‘‘Public Transport Network Operations Grant’’ means the Public Transport 50 NetworkOperationsGrantreferredtoinPartBofSchedule5; ‘‘Public Transport Operations Grant’’means the Public Transport Operations GrantreferredtoinPartAofSchedule4; ‘‘quarter’’means,inrelationto— (a) anationalorprovincialdepartment,theperiodfrom— 55 (i) 1Aprilto30June; (ii) 1Julyto30September;
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